1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土(tu)(tu)地增值(zhi)稅(shui)(shui)清(qing)算方(fang)式(shi)包(bao)括(kuo)據(ju)實清(qing)算（查賬征(zheng)(zheng)收(shou)）和(he)核(he)定征(zheng)(zheng)收(shou)，核(he)定征(zheng)(zheng)收(shou)是(shi)據(ju)實清(qing)算方(fang)式(shi)的(de)一(yi)(yi)種(zhong)補充，主(zhu)管(guan)稅(shui)(shui)務機(ji)關(guan)(guan)基于(yu)主(zhu)觀(guan)(guan)和(he)客觀(guan)(guan)的(de)需要，可以(yi)對符合一(yi)(yi)定條件的(de)項(xiang)目(mu)開展核(he)定征(zheng)(zheng)收(shou)，主(zhu)觀(guan)(guan)需要指的(de)是(shi)納稅(shui)(shui)人不(bu)(bu)(bu)配(pei)合、不(bu)(bu)(bu)提供(gong)資料(liao)、不(bu)(bu)(bu)按照規定期限(xian)辦理清(qing)算手續，稅(shui)(shui)務機(ji)關(guan)(guan)將核(he)定征(zheng)(zheng)收(shou)方(fang)式(shi)作為(wei)(wei)一(yi)(yi)種(zhong)制(zhi)約手段(duan)(duan)；客觀(guan)(guan)需要指的(de)是(shi)時間久遠導致項(xiang)目(mu)清(qing)算資料(liao)殘缺不(bu)(bu)(bu)全，稅(shui)(shui)務機(ji)關(guan)(guan)將核(he)定征(zheng)(zheng)收(shou)方(fang)式(shi)作為(wei)(wei)清(qing)算的(de)必(bi)要手段(duan)(duan)。因此，土(tu)(tu)地增值(zhi)稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)是(shi)稅(shui)(shui)務機(ji)關(guan)(guan)的(de)依職權事項(xiang)，但(dan)實際(ji)征(zheng)(zheng)管(guan)中，由于(yu)房地產項(xiang)目(mu)開發周(zhou)期長、人員(yuan)變動大，清(qing)算資料(liao)歸集存在客觀(guan)(guan)難度，納稅(shui)(shui)人也(ye)可以(yi)主(zhu)動向稅(shui)(shui)務機(ji)關(guan)(guan)申請土(tu)(tu)地增值(zhi)稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)，筆者(zhe)認為(wei)(wei)，土(tu)(tu)地增值(zhi)稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)更多的(de)是(shi)作為(wei)(wei)一(yi)(yi)種(zhong)制(zhi)約手段(duan)(duan)和(he)補充方(fang)式(shi)，不(bu)(bu)(bu)宜被當做為(wei)(wei)一(yi)(yi)種(zhong)可爭(zheng)取的(de)優惠(hui)手段(duan)(duan)，稅(shui)(shui)務機(ji)關(guan)(guan)是(shi)否同意納稅(shui)(shui)人核(he)定征(zheng)(zheng)收(shou)的(de)訴求，應從(cong)納稅(shui)(shui)人客觀(guan)(guan)“不(bu)(bu)(bu)能”而非納稅(shui)(shui)人主(zhu)觀(guan)(guan)“籌劃”的(de)角度出發。

2.對(dui)納(na)稅人未按(an)照規定期限內(nei)辦(ban)理(li)清算(suan)手續或報送納(na)稅資料的，是否須稅務處罰后才可以(yi)開展土地增值稅核(he)定征收？

對納(na)稅人(ren)(ren)未按(an)照規(gui)定期限辦理(li)清算手續或報(bao)送(song)納(na)稅資料的(de)(de)，符合土(tu)(tu)地(di)增(zeng)值稅核(he)(he)定征(zheng)收(shou)(shou)(shou)條(tiao)件。同(tong)時根據稅收(shou)(shou)(shou)征(zheng)管(guan)法第六十二條(tiao)規(gui)定，對納(na)稅人(ren)(ren)未按(an)照規(gui)定期限辦理(li)納(na)稅申(shen)報(bao)和報(bao)送(song)納(na)稅資料的(de)(de)，由稅務(wu)(wu)(wu)機(ji)(ji)(ji)關責令限期改(gai)(gai)正，可(ke)(ke)以(yi)(yi)(yi)處(chu)二千元(yuan)以(yi)(yi)(yi)下的(de)(de)罰款(kuan)；情節(jie)嚴重的(de)(de)，可(ke)(ke)以(yi)(yi)(yi)處(chu)二千元(yuan)以(yi)(yi)(yi)上一(yi)萬元(yuan)以(yi)(yi)(yi)下的(de)(de)罰款(kuan)。實際征(zheng)管(guan)中，納(na)稅人(ren)(ren)經稅務(wu)(wu)(wu)機(ji)(ji)(ji)關責令限期改(gai)(gai)正仍未改(gai)(gai)正的(de)(de)，稅務(wu)(wu)(wu)機(ji)(ji)(ji)關是(shi)(shi)否(fou)須對其(qi)予以(yi)(yi)(yi)罰款(kuan)后才可(ke)(ke)以(yi)(yi)(yi)開(kai)展土(tu)(tu)地(di)增(zeng)值稅核(he)(he)定征(zheng)收(shou)(shou)(shou)？筆(bi)者認(ren)為(wei)，稅務(wu)(wu)(wu)罰款(kuan)并非核(he)(he)定征(zheng)收(shou)(shou)(shou)必要前置環(huan)節(jie)，稅務(wu)(wu)(wu)機(ji)(ji)(ji)關也(ye)可(ke)(ke)以(yi)(yi)(yi)直(zhi)接開(kai)展土(tu)(tu)地(di)增(zeng)值稅核(he)(he)定征(zheng)收(shou)(shou)(shou)，理(li)由一(yi)是(shi)(shi)稅收(shou)(shou)(shou)征(zheng)管(guan)法第六十二條(tiao)對罰款(kuan)的(de)(de)定位是(shi)(shi)“可(ke)(ke)以(yi)(yi)(yi)”而不(bu)是(shi)(shi)肯定的(de)(de)，二是(shi)(shi)核(he)(he)定征(zheng)收(shou)(shou)(shou)作為(wei)據實清算的(de)(de)補充方式(shi)，是(shi)(shi)稅務(wu)(wu)(wu)機(ji)(ji)(ji)關征(zheng)稅手段之一(yi)，在納(na)稅人(ren)(ren)不(bu)配(pei)合提供資料的(de)(de)時候可(ke)(ke)以(yi)(yi)(yi)直(zhi)接采用，具體是(shi)(shi)否(fou)需(xu)要罰款(kuan)是(shi)(shi)稅務(wu)(wu)(wu)機(ji)(ji)(ji)關裁量權，可(ke)(ke)以(yi)(yi)(yi)結合征(zheng)管(guan)需(xu)要擇機(ji)(ji)(ji)使用。

3.除采用(yong)單一核定征收率外(wai)，土(tu)地(di)增值稅核定征收方法有無更好選擇？

根據國(guo)稅(shui)發[2010]53號第四條規定(ding)(ding)，各省級稅(shui)務機(ji)關(guan)要結合(he)本地(di)(di)(di)實(shi)際，區分(fen)不同房(fang)地(di)(di)(di)產(chan)類型(xing)制定(ding)(ding)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)，核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)原(yuan)則(ze)上不得低于百分(fen)之5。部分(fen)省市(shi)稅(shui)務部門按照(zhao)這一原(yuan)則(ze)，區分(fen)房(fang)地(di)(di)(di)產(chan)類型(xing)公(gong)布(bu)(bu)(bu)了(le)所轄區域內的(de)(de)土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)，公(gong)布(bu)(bu)(bu)單(dan)一核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)的(de)(de)方(fang)(fang)式(shi)(shi)雖然簡單(dan)易(yi)操作，但由于不同房(fang)地(di)(di)(di)產(chan)項(xiang)目(mu)由于土(tu)地(di)(di)(di)來(lai)源方(fang)(fang)式(shi)(shi)、建(jian)筑安裝檔次等各方(fang)(fang)面原(yuan)因土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)稅(shui)負存在較大的(de)(de)差異，納稅(shui)人(ren)會比對(dui)稅(shui)務機(ji)關(guan)公(gong)布(bu)(bu)(bu)的(de)(de)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)和項(xiang)目(mu)真實(shi)稅(shui)負率(lv)(lv)(lv)(lv)(lv)，來(lai)選擇(ze)是否提供清算資(zi)料來(lai)爭取核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)方(fang)(fang)式(shi)(shi)，使得土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)變相成為一種稅(shui)收(shou)(shou)優惠，同時單(dan)一核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)未考率(lv)(lv)(lv)(lv)(lv)項(xiang)目(mu)特(te)殊性(xing)，有(you)違(wei)公(gong)平原(yuan)則(ze)。因此(ci)(ci)，筆者(zhe)建(jian)議土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)應遵從按照(zhao)項(xiang)目(mu)增(zeng)(zeng)值(zhi)(zhi)高低來(lai)確(que)定(ding)(ding)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)的(de)(de)原(yuan)則(ze)，可以(yi)參照(zhao)同類型(xing)項(xiang)目(mu)的(de)(de)稅(shui)負來(lai)確(que)定(ding)(ding)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)，或(huo)者(zhe)參照(zhao)基準地(di)(di)(di)價、當(dang)地(di)(di)(di)扣除(chu)項(xiang)目(mu)金(jin)額(e)(e)標準來(lai)核(he)(he)(he)定(ding)(ding)扣除(chu)項(xiang)目(mu)金(jin)額(e)(e)，測算土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)率(lv)(lv)(lv)(lv)(lv)，此(ci)(ci)種處理方(fang)(fang)式(shi)(shi)可以(yi)盡量還原(yuan)項(xiang)目(mu)的(de)(de)真實(shi)增(zeng)(zeng)值(zhi)(zhi)情況，既符合(he)土(tu)地(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)稅(shui)征(zheng)稅(shui)原(yuan)理，又能兼顧公(gong)平原(yuan)則(ze)，防止(zhi)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)方(fang)(fang)式(shi)(shi)濫用。

4.核定征收(shou)率是否一(yi)定不得低(di)于百(bai)分之5？

稅(shui)務總局2010年發(fa)(fa)布(bu)的(de)國(guo)(guo)稅(shui)發(fa)(fa)[2010]53號第(di)(di)四條(tiao)(tiao)要求(qiu)土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)原則上不得(de)低(di)(di)(di)(di)(di)于(yu)(yu)百(bai)(bai)分(fen)之(zhi)5，該規定(ding)(ding)(ding)(ding)與近(jin)幾年房(fang)地(di)(di)產市場發(fa)(fa)展的(de)狀(zhuang)況基本吻(wen)合，但對(dui)(dui)于(yu)(yu)2010年前已建(jian)設銷售的(de)房(fang)地(di)(di)產項(xiang)(xiang)(xiang)目(mu)(mu)，受制于(yu)(yu)房(fang)價低(di)(di)(di)(di)(di)、項(xiang)(xiang)(xiang)目(mu)(mu)增(zeng)(zeng)(zeng)值(zhi)低(di)(di)(di)(di)(di)的(de)原因，土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)稅(shui)負(fu)率(lv)(lv)很難達(da)到百(bai)(bai)分(fen)之(zhi)5，如強制按(an)照(zhao)百(bai)(bai)分(fen)之(zhi)5的(de)低(di)(di)(di)(di)(di)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)限(xian)制，稅(shui)企(qi)產生巨大(da)爭議，使得(de)歷史項(xiang)(xiang)(xiang)目(mu)(mu)拖而不清，也不符(fu)合土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)對(dui)(dui)項(xiang)(xiang)(xiang)目(mu)(mu)真實增(zeng)(zeng)(zeng)值(zhi)征(zheng)(zheng)(zheng)稅(shui)的(de)原理。筆者認為(wei)，由(you)于(yu)(yu)土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)政策(ce)的(de)特(te)殊性(xing)，土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)清算項(xiang)(xiang)(xiang)目(mu)(mu)往(wang)(wang)往(wang)(wang)需要往(wang)(wang)前追溯10年、20年，應從(cong)實體從(cong)舊、程序(xu)從(cong)新的(de)原則，參考國(guo)(guo)稅(shui)發(fa)(fa)[2006]187號文(wen)第(di)(di)七條(tiao)(tiao)關于(yu)(yu)“不低(di)(di)(di)(di)(di)于(yu)(yu)預征(zheng)(zheng)(zheng)率(lv)(lv)的(de)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)”的(de)規定(ding)(ding)(ding)(ding)，稅(shui)務機關在土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)低(di)(di)(di)(di)(di)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)的(de)確定(ding)(ding)(ding)(ding)上應分(fen)段(duan)處(chu)理，對(dui)(dui)國(guo)(guo)稅(shui)函[2010]53 號文(wen)發(fa)(fa)布(bu)后達(da)到清算條(tiao)(tiao)件的(de)項(xiang)(xiang)(xiang)目(mu)(mu)，土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)不得(de)低(di)(di)(di)(di)(di)于(yu)(yu)百(bai)(bai)分(fen)之(zhi)5；對(dui)(dui)國(guo)(guo)稅(shui)發(fa)(fa)[2010]53號文(wen)發(fa)(fa)布(bu)前達(da)到清算條(tiao)(tiao)件的(de)項(xiang)(xiang)(xiang)目(mu)(mu)，土(tu)(tu)地(di)(di)增(zeng)(zeng)(zeng)值(zhi)稅(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)(lv)不低(di)(di)(di)(di)(di)于(yu)(yu)當年當地(di)(di)的(de)預征(zheng)(zheng)(zheng)率(lv)(lv)即可。

5.土地(di)增值(zhi)稅核(he)定征收(shou)流程(cheng)、方式應注意哪(na)些要點(dian)？

土地(di)增值(zhi)稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)容易造(zao)成較大的(de)(de)稅(shui)(shui)企爭(zheng)議(yi)，筆者認為(wei)應關(guan)注幾個(ge)要(yao)(yao)點：一是(shi)嚴(yan)格遵從核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)流程，國稅(shui)(shui)發[2009]91號(hao)第三十(shi)五條要(yao)(yao)求(qiu)稅(shui)(shui)務(wu)機關(guan)須發出核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)事(shi)項通知(zhi)書，開展核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)核(he)(he)查、審核(he)(he)合議(yi)。二是(shi)準(zhun)確(que)把握很(hen)低(di)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)的(de)(de)限制，如(ru)稅(shui)(shui)務(wu)機關(guan)通過核(he)(he)定(ding)(ding)(ding)扣除項目金額來測(ce)(ce)算(suan)(suan)土地(di)增值(zhi)稅(shui)(shui)稅(shui)(shui)負(fu)率(lv)的(de)(de)，應與(yu)很(hen)低(di)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)（百分之(zhi)5或(huo)預征(zheng)(zheng)率(lv)）比對，按照(zhao)(zhao)孰高(gao)原則確(que)定(ding)(ding)(ding)的(de)(de)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)。三是(shi)合理界定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)的(de)(de)功能定(ding)(ding)(ding)位，核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)沒有必要(yao)(yao)按照(zhao)(zhao)據實清算(suan)(suan)對憑證、證據鏈的(de)(de)嚴(yan)格審核(he)(he)要(yao)(yao)求(qiu)，稅(shui)(shui)務(wu)機關(guan)可以(yi)綜合參照(zhao)(zhao)基準(zhun)地(di)價、造(zao)價標準(zhun)、評估報(bao)告、賬載金額、資金記錄等(deng)，來測(ce)(ce)算(suan)(suan)土地(di)成本、建安成本進而確(que)定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)率(lv)。